利益相关者理论是对以股东至上主义理念的挑战，近年来在理论研究和实证检验方面取得很大进展。
The stakeholder theory is a challenge to the shareholder conciliarism and now has achieved great progress both in theoretic and empirical research.
同时进一步从根源上分析了股东至上理论与利益相关者理论的总体差异。
At the same time it further analyzes overall difference of the shareholder supreme theory and the stakeholder theory from the root.
企业所有权安排有两种不同的理论流派：“股东至上”理论和利益相关者理论。
Arrangement of ownership has two kinds school of theories: the shareholder uppermost theory and stakeholder theory.
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